Browse Arkansas Code titles and sections
11-10-719. Collection — Refunds.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-719. Collection — Refunds.
(a)(1) If not later than three (3) years after the date of payment of any amount as a contribution, interest, or penalty pursuant to this chapter, any employer who has made such a payment makes application for an adjustment thereof in connection with a subsequent contribution, interest, or penalty payment, or for a refund because the adjustment cannot be made, and the Director of the Division of Workforce Services determines that payment of the contribution, interest, or penalty, or any portion thereof, was erroneous, the director may allow the employer to make an adjustment of the amount erroneously paid, without interest, in connection with subsequent contribution, interest, or penalty payments by the employer.
(2) If the adjustment cannot be made, the director may refund, without interest, from the Unemployment Compensation Fund or from the Division of Workforce Services Special Fund, as applicable, the amount erroneously paid.
(b) However, the director shall not allow any adjustment in connection with subsequent contributions for amounts of interest or penalty payments collected on or after July 1, 1965, nor shall he or she refund any payment from the Unemployment Compensation Fund or any account of the Unemployment Compensation Fund, except that he or she may refund any payment from the interest and penalties collected after that date which are in the clearing account pending transfer to the Division of Workforce Services Special Fund.
(c) Refunds of contributions pursuant to § 11-10-210(f)(6) shall be refunded by the director from the fund without application of the provisions of this section.
(d)(1) For like cause and within the same period, adjustment or refund may be so made on the director's own initiative.
(2) In n
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-719
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:11-10-719
Source file: gov.ar.code.title.11.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 68e6ea96f09ed51502c76c219e27a76a80d4ef2a658f9e2fdb1b3d0266931a2d
Source location: content.xml paragraph 13761
Stored source content
11-10-719. Collection — Refunds.
(a)(1) If not later than three (3) years after the date of payment of any amount as a contribution, interest, or penalty pursuant to this chapter, any employer who has made such a payment makes application for an adjustment thereof in connection with a subsequent contribution, interest, or penalty payment, or for a refund because the adjustment cannot be made, and the Director of the Division of Workforce Services determines that payment of the contribution, interest, or penalty, or any portion thereof, was erroneous, the director may allow the employer to make an adjustment of the amount erroneously paid, without interest, in connection with subsequent contribution, interest, or penalty payments by the employer.
(2) If the adjustment cannot be made, the director may refund, without interest, from the Unemployment Compensation Fund or from the Division of Workforce Services Special Fund, as applicable, the amount erroneously paid.
(b) However, the director shall not allow any adjustment in connection with subsequent contributions for amounts of interest or penalty payments collected on or after July 1, 1965, nor shall he or she refund any payment from the Unemployment Compensation Fund or any account of the Unemployment Compensation Fund, except that he or she may refund any payment from the interest and penalties collected after that date which are in the clearing account pending transfer to the Division of Workforce Services Special Fund.
(c) Refunds of contributions pursuant to § 11-10-210(f)(6) shall be refunded by the director from the fund without application of the provisions of this section.
(d)(1) For like cause and within the same period, adjustment or refund may be so made on the director's own initiative.
(2) In no event shall a refund or adjustment be granted if the director finds that benefit payments have been based on wages payable or paid that have been reported in error.
(e) The director is further authorized, upon proof being submitted satisfactorily to him or her, to allow transfer of payment of contributions so that the paying source shall receive credit for contributions paid.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-210. Employment.
(a) As used in this chapter, unless the context clearly requires otherwise, “employment” means:
(1) Service performed after December 31, 1977, including service in interstate commerce, by:
(A) Any officer of a corporation; or
(B) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee;
(C) [Repealed.]
(2) Service performed:
(A) By an individual in the employ of this state or any of its instrumentalities, or in the employ of this state and one (1) or more states or their instrumentalities; and
(B) In the employ of any political subdivision of this state or any instrumentality of any one (1) or more of the political subdivisions, or any instrumentality of this state or any of its political subdivisions and one (1) or more other states or political subdivisions. Provided that the service is excluded from “employment” as defined in the Federal Unemployment Tax Act by section 3306(c)(7) of that act and is not excluded from “employment” under subdivision (a)(4) of this section;
(3) Service performed by an individual in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) of the Internal Revenue Code of 1954 if the organization had one (1) or more individuals in employment for some portion of a day in each of ten (10) different days, whether or not the days were consecutive, within the current or preceding calendar year irrespective of whether the same individuals are or were employed in each day;
(4) For the purposes of subdivisions (a)(2) and (3) of this section, the term “employment” does not apply to service performed:
(A) In the employ of:
(i) A church or convention or association of chu
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-210
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-210. This identifies an authority to review, not proof of applicability.